Allocated fixed costs, often called common costs, are costs that are not traceable to a particular product, service, product line, or segment. They are never relevant because the costs are assigned to a number of products.llocated fixed costs, often called common costs, are costs that are not traceable to a particular product, service, product line, or segment. They are never relevant because the costs are assigned to a number of products.
Definition of roost. 1  1a : a support on which birds restb : a place where winged animals and especially birds customarily roost. 2  2 : a group of birds roosting together.
Wiktionary (0.00 / 0 votes) Rate this definition: posit (Noun). Something that is posited; a postulate. posit (Verb). Assume the existence of; to postulate. posit (Verb). Propose for consideration or study; to suggest. posit (Verb). Put (something somewhere) firmly.